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of <h1>India Excludes Aerated Water Manufacturers from GST Composition Scheme via Notification No. 43/2019, Effective October 1, 2019.</h1> The Government of India has issued Notification No. 43/2019-Central Tax to amend Notification No. 14/2019-Central Tax, dated March 7, 2019. This amendment excludes manufacturers of aerated waters from the composition scheme under the Central Goods and Services Tax Act, 2017. The amendment adds a new entry '2A. 2202 10 10 Aerated Water' to the existing notification. This change will be effective from October 1, 2019.
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